https://www.taxtmi.com/caselaws?id=5967 Questions concerning deduction from incentive bonus under the head "Salaries" and the construction of section 16 of the Income-tax Act were held to raise questions of law, not merely questions of fact, because they required interpretation of the statutory provision and examination of the correctness of the deduction claimed. The High Court therefore erred in declining to call for a reference on the basis that the proposed questions were factual. It ought to have directed the Tribunal to refer the questions for consideration. en-us Thu, 16 Nov 2000 00:00:00 +0530 Tue, 28 Aug 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5967 Questions concerning deduction from incentive bonus under the head "Salaries" and the construction of section 16 of the Income-tax Act were held to raise questions of law, not merely questions of fact, because they required interpretation of the statutory provision and examination of the correctness of the deduction claimed. The High Court therefore erred in declining to call for a reference on the basis that the proposed questions were factual. It ought to have directed the Tribunal to refer the questions for consideration. Case-Laws Income Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5967